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2016 (8) TMI 677 - AT - Service TaxTaxability of GTA service - consignment note was not issued - revenue submitted that slips/challans issued by the appellant to monitor the movement of vehicles and ascertain the performance of the contractor for payment, can be considered as consignment note to bring in tax liability of the GTA. - extended period of limitation - Held that:- tax liability under Goods Transport Agency service cannot be sustained against the appellant. The ratio laid down by the Tribunal in various decisions discussed above are to be followed as there is no reason to differ with the same. We also note that appellant is correct regarding their contention on the issue of interpretation with reference to time bar of the demand also. - Demand set aside - Decided in favor of assessee.
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